Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1887-12-09

Invalidated.
THE GROSS EARNINGS TAX LAW HELD
TO BE UNCONSTITUTIONAL.
Wal1a Walla Statesman.

THE GROSS EARNINGS TAX LAW HE'LL
TO BE UNCONSTITUTIONAL.
walla walla Statesman.
In the case of the city of Walla
Walla vs. the o. r. & N, Co, coming on
to be heard at this term of court, Judge
Langford decided, Monday, that the
law was in derogation of the provi-
sions OF the organic act, which pro-
vides that taxes in this Territory shall
be equal and uniform, and that assess
ments shall be made on the basis OF
value. This odious gross earnings tax
law has once before been passed upon
by district court in this Territory, by
Judge Greene, who held that a law
which applied to class, and was
equal and uniform in its operation
upon that class, did not violate the
statutory requirement for equity and
uniformity. The best legal minds in
the Territory questioned the correct
ness Of Judge Greene's decision, un-
der belief that it would be Just as
legitimate to make a special tax law
in reference to the property OF far
mers, stock men and those engaged in
other pursuits.
In the case decided in this district
there were points not in the case be-
fore Judge Greene. In the distribu-
ton of revenue under the law of gross
earnings from railroads, incorporated
cities are left out, and are placed in
the predicament of having railroad
property within their limits and de-
irving no revenue therefrom, thereby
bringing to the attention Of tax-paying
citizens within the municipality, in
the most forcible form, the fact that
there is within the corporate limits
property exempt from taxation, which
their liberty-loving impulses have been
taught to believe was equal and uni
form in land of freedom.
Judge Langford holds that the gross
earnings tax law is in derogation of
the provision of the organic act re-
quiring assessments to be on q basis
of value, and the provision requiring
taxes to be equal and uniform. This
decision must commend itself to every
honest and fair-minded citizen, who
loves substantial justice and hates le-
gal refinements that excuse and sane
ton wrong. The apologists for the
gross earnings tax law do not put
their support of it on any considera-
tions of justice, but insist that ii is a
clean and satisfactory way of dealing
with railway corporations. Yes; the
corporations render statement of
such gross earnings as they may see
fit to put down, and pay taxes thereon.
1t would manifestly be as proper for
the law-making power to allow each
citizen to put in such property and at
such valuation as he may see fit-in
short, to do away with the machinery
of assessment and collection, and per-
nit each citizen to make such contri-
button as he pleases to the public rev.
enue.
The decision invalidating the gross
earnings tax law in this district will
be appealed to the supreme court
yet, with a full bench of Democratic
judges, as it is hoped there will be be-
fore the case comes up for hearing, it
is not likely that it will be reversed.
The legislature to convene next Mon
day will certainly wipe this law from
the statute books; but this will not
have the legal effect of validating the
claim of Walla Walla for back taxes.